While upgrade from samba-2.2.8a/samba-2.2.10 to samba-3.0.22 and samba-3.0.23,
(I've upgrade this to have benefit of rpc calls)
But I've expirienced problem after mounting and I have no access to Windows XP embeded shared drives, kernel is not a problem here I've tried with 2.4.31 and 2.6.17.4 and I've even recompiled samba, just to check if there is something wrong but problem stays, it is even worse with 3.0.23 after I tried to kill the process and fuser -k -m /mnt/hd I've managed to lock machine :(

I had no problem with XP SP1 and 3.0.22 !

samba-3.0.22:
root@evo:~# mount //172.21.84.254/c$ /mnt/hd/ -t smbfs -o
username=administrator,rw,password=xp
params.c:OpenConfFile() - Unable to open configuration file
"/etc/samba/smb.conf":
        No such file or directory
Can't load /etc/samba/smb.conf - run testparm to debug it
root@evo:~# df
Filesystem           1K-blocks      Used Available Use% Mounted on
/dev/hda2             38063432  19114004  18949428  51% /
df: /mnt/hd': Permission denied
root@evo:~# ls /mnt/hd
/bin/ls: /mnt/hd: Permission denied

samba-3.0.23:
# mount //172.21.84.254/c$ /mnt/hd/ -t smbfs -o
# username=administrator,rw,password=energodataxp
params.c:OpenConfFile() - Unable to open configuration file
"/etc/samba/smb.conf":
        No such file or directory
Can't load /etc/samba/smb.conf - run testparm to debug it

root@evo:~# df
Filesystem           1K-blocks      Used Available Use% Mounted on
/dev/hda2             38063432  19194128  18869304  51% /
df: /mnt/hd': Permission denied
root@evo:~# umount /mnt/hd
Could not open /mnt/hd: Permission denied
Could not open /mnt/hd: Permission denied
root@evo:~# ls /mnt/hd
/bin/ls: /mnt/hd: Permission denied
root@evo:~#

samba-2.2.8a:
# mount //172.21.84.254/c$ /mnt/hd/ -t smbfs -o
# username=administrator,rw,password=xp
params.c:OpenConfFile() - Unable to open configuration file
"/etc/samba/smb.conf":
        No such file or directory
Can't load /etc/samba/smb.conf - run testparm to debug it
24958: session request to 172.21.84.254 failed (Called name not present)
24958: session request to 172 failed (Called name not present)
root@ftp:~# df
Filesystem           1K-blocks      Used Available Use% Mounted on
//172.21.84.254/c$    19543040   2319360  17223680  12% /mnt/hd

samba-2.2.10:
root@ftp:# mount //172.21.84.254/c$ /mnt/hd/
-t smbfs -o username=administrator,rw,password=xp
params.c:OpenConfFile() - Unable to open configuration file
"/etc/samba/smb.conf":
        No such file or directory
Can't load /etc/samba/smb.conf - run testparm to debug it
27328: session request to 172.21.84.254 failed (Called name not present)
27328: session request to 172 failed (Called name not present)
root@ftp:~# df
Filesystem           1K-blocks      Used Available Use% Mounted on
//172.21.84.254/c$    19543040   2319360  17223680  12% /mnt/hd